https://www.taxtmi.com/caselaws?id=357115 Goods manufactured from purchases made against Form XVII declarations were later sold in export, and the court held that levy under the Tamil Nadu General Sales Tax Act could not be sustained on that basis. Applying the binding view that export sale falls within the statutory definition of sale read with the relevant Explanation, the court followed Tube Investment of India Ltd. and rejected the attempt to sustain tax under Section 3(4) merely because the manufactured goods were ultimately exported. The revision was therefore unsuccessful, and the levy on the export sale was set aside. en-us Wed, 21 Feb 2018 00:00:00 +0530 Sat, 17 Mar 2018 20:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357115 Goods manufactured from purchases made against Form XVII declarations were later sold in export, and the court held that levy under the Tamil Nadu General Sales Tax Act could not be sustained on that basis. Applying the binding view that export sale falls within the statutory definition of sale read with the relevant Explanation, the court followed Tube Investment of India Ltd. and rejected the attempt to sustain tax under Section 3(4) merely because the manufactured goods were ultimately exported. The revision was therefore unsuccessful, and the levy on the export sale was set aside. Case-Laws VAT and Sales Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357115